The main purpose of this legislation is to improve internet access in areas that currently lack adequate broadband service. It aims to provide financial support for individuals who purchase communications signal boosters, which can enhance internet connectivity in these underserved regions. Key provisions of the legislation include a refundable tax credit for individuals who buy qualified signal boosters and related equipment. Specifically, taxpayers can receive a credit equal to 75 percent of their expenses for these purchases, up to a maximum of $400.